Filing of Annexure-B for Refund Applications involving Accumulated ITC using the offline utility in GST portal
- · New Annexure-B Offline Utility
u Introduced for refund applications involving accumulated Input Tax Credit (ITC).
u Replaces earlier PDF uploads with a standardized Excel-based utility.
u Enables system-based verification of invoices and documents.
- · Applicable Refund Categories
u Exports of goods/services without payment of tax (excluding electricity).
u Supplies to SEZ units/developers without payment of tax.
u ITC accumulated due to inverted tax structure.
u Export of electricity without payment of tax.
- · Utility Features & Requirements
u Invoice-wise details must be reported HSN/SAC-wise.
u Invoices with multiple categories/HSN codes must be split into separate line items.
u Duplicate validation checks applied (GSTIN, invoice number/date, supply category, HSN/SAC).
u Maximum 10,000 entries per file; up to 25 files allowed (total 2,50,000 line items).
- · ITC Reversals Reporting
u Must be reported as per GSTR-3B rules (Rules 38, 42, 43, Section 17(5)).
u Reversal amounts entered only in the final utility file when multiple files are used.
- · Upload & Validation Process
u JSON file generated from the utility must be uploaded on the RFD-01 screen.
u Invoices validated against GSTR-2B (post-Nov 2024).
u Older invoices (up to Oct 2024) accepted but not validated against GSTR-2B.
u Enhanced copy-paste functionality with strict formatting requirements.
u Avoid unnecessary spaces or manual edits to JSON files.
u File name of JSON must not be altered after generation.
u Up to 2,50,000 line items can be uploaded per refund application.
u Excess invoices beyond this limit must be submitted as supporting PDFs.
u Future enhancements planned for higher-volume data ingestion.
Steps of Filing Refunds Using Annexure B Utility
1. Prepare Your Data
a) Collect invoice details for the refund category (exports, SEZ supplies, inverted duty, electricity exports).
b) Ensure invoices are split HSN/SAC wise; multiple categories in one invoice must be separated into line items.
c) Verify invoice numbers, GSTINs, dates, and supply categories to avoid duplication errors.
2. Download & Open Utility
a) Get the latest Annexure B Excel utility from the GST portal.
b) Familiarize yourself with the format and validation rules.
3. Enter Invoice Details
a) Fill invoice wise data in the prescribed format.
b) Keep entries clean (no extra spaces, avoid manual JSON edits).
c) Limit: 10,000 entries per file; up to 25 files allowed (total 2,50,000 line items).
4. Report ITC Reversals
a) Enter reversals as per GSTR 3B rules (Rules 38, 42, 43, Sec. 17(5)).
b) If using multiple files, add reversal amounts only in the final file.
5. Generate JSON File
a) Use the utility’s export function to create the JSON.
b) Do not rename or alter the JSON file.
6. Upload on GST Portal
a) Go to Form RFD 01 refund application.
b) Upload the JSON file(s).
c) System validates invoices against GSTR 2B (Nov 2024 onwards).
d) Older invoices (up to Oct 2024) accepted but not validated.
7. Handle Large Volumes
a) If invoices exceed 2,50,000 line items, submit excess invoices as supporting PDFs.
b) Keep records ready for audit reference.
8. Final Review & Submission
a) Double check entries, reversals, and supporting documents.
b) Submit refund application with Annexure B JSON attached.
�� In short: The GSTN has standardized refund filing with a new Annexure-B offline utility, ensuring uniformity, better validation, and scalability for large invoice volumes.